_____ the "Dividend Received" Deduction Applies to

Multiple Choice

_____ The "dividend received" deduction applies to

A) Only domestic subsidiaries.
B) Only foreign subsidiaries.
C) Both foreign and domestic subsidiaries.
D) Only domestic subsidiaries that are expected to be liquidated in a tax-free liquidation.
E) Only foreign subsidiaries that are expected to be liquidated in a tax-free liquidation.